Income Tax Assessment Act 1936
full-source-retrieval-0150Document excerpt 150
ad. No. 170, 2001 | | | am. Nos. 78 and 164, 2007 | | | rep. No. 93, 2011 | | s. 73Q................... | ad. No. 170, 2001 | | | am. No. 78, 2007 | | | rep. No. 164, 2007 | | ss. 73QA, 73QB............ | ad. No. 164, 2007 | | | rep. No. 93, 2011 | | s. 73R................... | ad. No. 170, 2001 | | | am. No. 164, 2007 | | | rep. No. 93, 2011 | | ss. 73RA–73RE............ | ad. No. 164, 2007 | | | rep. No. 93, 2011 | | s. 73S................... | ad. No. 170, 2001 | | | am. Nos. 78 and 164, 2007 | | | rep. No. 93, 2011 | | s. 73T................... | ad. No. 170, 2001 | | | am. No. 164, 2007 | | | rep. No. 93, 2011 | | s. 73U................... | ad. No. 170, 2001 | | | rep. No. 164, 2007 | | s. 73V................... | ad. No. 170, 2001 | | | am. No. 164, 2007 | | | rep. No. 93, 2011 | | s. 73W.................. | ad. No. 170, 2001 | | | rep. No. 164, 2007 | | s. 73X................... | ad. No. 170, 2001 | | | am. No. 78, 2007 | | | rep. No. 164, 2007 | | s. 73Y................... | ad. No. 170, 2001 | | | rep. No. 164, 2007 | | s. 73Z................... | ad. No. 170, 2001 | | | am. No. 164, 2007 | | | rep. No. 93, 2011 | | s. 74.................... | am. No. 24, 1980; No. 108, 1981; No. 167, 1989; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 74A................... | ad. No. 123, 1985 | | | am. No. 167, 1989 | | | rep. No. 101, 2006 | | s. 74B................... | ad. No. 173, 1985 | | | rep. No. 101, 2006 | | s. 75A................... | ad. No. 165, 1973 | | | am. No. 80, 1975; No. 50, 1976; Nos. 58 and 159, 1980; No. 108, 1981; No. 103, 1983; No. 76, 1996 | | | rep. No. 101, 2006 | | s. 75AA................. | ad. No. 118, 1993 | | | am. No. 76, 1996; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 75B................... | ad. No. 58, 1980 | | | am. No. 108, 1981; Nos. 173 and 174, 1985; No. 107, 1989; No. 76, 1996; No. 121, 1997; No. 54, 1999 | | | rep. No. 101, 2006 | | s. 75D................... | ad. No. 159, 1980 | | | am. No. 108, 1981; No. 173, 1985; No. 100, 1991; No. 121, 1997 | | | rep. No. 101, 2006 | | s. 77F................... | ad. No. 47, 1984 | | | am. No. 163, 1987; No. 11, 1988; No. 167, 1989; No. 138, 1994 | | | rep. No. 101, 2006 | | s. 78.................... | am. No. 88, 1936; No. 46, 1938; No. 17, 1940; No. 58, 1941; Nos. 22 and 50, 1942; No. 10, 1943; No. 3, 1944; No. 4, 1945; No. 6, 1946; Nos. 11 and 63, 1947; No. 44, 1948; No. 48, 1950; No. 44, 1951; No. 90, 1952; No. 45, 1953; No. 43, 1954; No. 62, 1955; No. 101, 1956; No. 65, 1957; No. 70, 1959; Nos. 18 and 58, 1960; No. 94, 1961; No. 39, 1962; Nos. 34 and 69, 1963; Nos. 33 and 143, 1965; No. 50, 1966; No. 60, 1968; No. 93, 1969; No. 93, 1971; Nos. 51, 52, 164 and 165, 1973; Nos. 80 and 117, 1975; No. 57, 1977; Nos. 57, 123 and 171, 1978; Nos. 27 and 149, 1979; Nos. 19, 24, 57, 124, 133 and 159, 1980; Nos. 61, 108 and 154, 1981; Nos. 29, 76 and 106, 1982; No. 39, 1983; Nos. 47, 123 and 124, 1984; Nos. 49, 123 and 168, 1985; Nos. 46, 49 and 112, 1986; Nos. 108 and 138, 1987; Nos. 80, 95 and 153, 1988; No. 107, 1989; Nos. 20, 35, 57, 58 and 135, 1990; Nos. 4, 100, 203 and 216, 1991; Nos. 80, 224 and 227, 1992; No. 17, 1993 | | | rs. No. 18, 1993 | | | am. No. 118, 1993; Nos. 82 and 138, 1994; No. 120, 1995; Nos. 31 and 76, 1996; No. 39, 1997 (as rep. by 121, 1997); Nos. 121 and 147, 1997; No. 41, 1998; No. 167, 2001; No. 57, 2002; Nos. 86 and 101, 2003 | | | rep. No. 101, 2006 | | s. 78AA................. | ad. No. 216, 1991 | | | am. No. 224, 1992 | | | rep. No. 101, 2006 | | s. 78AB.................. | ad. No. 224, 1992 | | | rep. No. 101, 2006 | | s. 78A................... | ad. No. 57, 1978 | | | am. No. 108, 1981; No. 124, 1984; No. 18, 1993; No. 121, 1997; No. 65, 2006 | | s. 78B................... | ad. No. 123, 1982 | | | am. No. 48, 1986; No. 216, 1991; No. 118, 1999 | | | rep. No. 101, 2006 | | s. 79A................... | ad. No. 4, 1945 | | | am. No. 11, 1947; No. 62, 1955; No. 101, 1956; No. 55, 1958; No. 94, 1961; No. 69, 1963; No. 68, 1964; No. 143, 1965; No. 51, 1973; No. 117, 1975; No. 56, 1976; No. 108, 1981; No. 29, 1982; No. 103, 1983; No. 124, 1984; No. 49, 1986; No. 78, 1988; Nos. 4 and 100, 1991; No. 224, 1992; Nos. 125, 138 and 184, 1994; No. 1, 1996; No. 179, 1997; No. 45, 1998; No. 82, 1999; Nos. 45 and 144, 2000; No. 75, 2007; No. 105, 2010; Nos. 41 and 62, 2011; No. 71, 2012; No 13, 2014; No 70, 2015; No 162, 2015 | | s 79B................... | ad No 63, 1947 | | | am No 101, 1956; No 55, 1958; No 18, 1960; No 94, 1961; No 98, 1962; No 69, 1963; No 103, 1965; No 143, 1965; No 51, 1973; No 164, 1973; No 80, 1975; No 117, 1975; No 56, 1976; No 108, 1981; No 29, 1982; No 124, 1984; No 135, 1990; No 224, 1992; No 18, 1993; No 138, 1994; No 1, 1997; No 82, 1999; No 45, 2000; No 101, 2004; No 75, 2007; No 105, 2010; No 41, 2011; No 62, 2011; No 71, 2012; No 110, 2014; No 2, 2015; No 70, 2015; No 164, 2015 | | s. 79C................... | ad. No. 94, 1961 | | | am. No. 69, 1963; Nos. 68 and 110, 1964; No. 50, 1966; No. 60, 1968; Nos. 93 and 101, 1969; No. 51, 1973 | | | rs. No. 117, 1975 | | | am. No. 205, 1976; No. 124, 1980; Nos. 108 and 111, 1981; No. 123, 1982; Nos. 47 and 124, 1984; No. 107, 1989; No. 57, 1990; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 79D................... | ad. No. 78, 1988 | | | rs. No. 5, 1991 | | | rep. No. 143, 2007 | | s. 79DA................. | ad. No. 39, 1997 | | | rep. No. 143, 2007 | | s. 79E................... | ad. No. 57, 1990 | | | am. No. 5, 1991; Nos. 101 and 190, 1992; No. 170, 1995; No. 76, 1996; Nos. 39 and 147, 1997; No. 17, 1998 | | | rep. No. 101, 2006 | | s. 79EA.................. | ad. No. 98, 1992 | | | am. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 79EB.................. | ad. No. 98, 1992 | | | am. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 79F................... | ad. No. 57, 1990 | | | am. No. 170, 1995; No. 76, 1996; No. 39, 1997; No. 17, 1998 | | | rep. No. 101, 2006 | | s. 80.................... | am. No. 22, 1942; No. 3, 1944; No. 11, 1947; No. 48, 1950; No. 43, 1954; No. 101, 1956; No. 85, 1959; No. 18, 1960; No. 69, 1963; No. 110, 1964; No. 50, 1966; No. 85, 1967; Nos. 51, 164 and 165, 1973; No. 80, 1975; No. 172, 1978; Nos. 147 and 149, 1979; No. 19, 1980; Nos. 108, 110 and 111, 1981; No. 49, 1985; No. 51, 1986; No. 62, 1987; No. 78, 1988; No. 107, 1989; No. 57, 1990; No. 5, 1991; Nos. 101 and 190, 1992; No. 170, 1995; No. 76, 1996 | | | rep. No. 101, 2006 | | s. 80AAA................ | ad. No. 111, 1981 | | | am. No. 14, 1983; No. 57, 1990; No. 5, 1991; No. 170, 1995; No. 76, 1996 | | | rep. No. 101, 2006 | | s. 80AA................. | ad. No. 50, 1966 | | | am. No. 83, 1966; No. 51, 1973; No. 216, 1973 (as am. by No. 20, 1974); No. 172, 1978; No. 147, 1979; Nos. 108 and 110, 1981; No. 107, 1989; No. 57, 1990; No. 5, 1991; No. 224, 1992; No. 170, 1995; No. 76, 1996; No. 39, 1997 | | | rep. No. 101, 2006 | | ss. 80AB, 80AC............ | ad. No. 50, 1966 | | | am. No. 51, 1973; No. 108, 1981 | | | rs. No. 111, 1981; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 80A................... | ad. No. 110, 1964 | | | am. No. 103, 1965; No. 50, 1966 | | | rs. No. 51, 1973 | | | am. Nos. 108 and 111, 1981; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 80B................... | ad. No. 110, 1964 | | | am. No. 103, 1965; No. 50, 1966; No. 51, 1973; Nos. 108 and 111, 1981; No. 57, 1990; No. 147, 2005 | | | rep. No. 101, 2006 | | s. 80DA................. | ad. No. 51, 1973 | | | am. Nos. 108 and 111, 1981; No. 57, 1990; No. 147, 1997 | | | rep. No. 101, 2006 | | s. 80E................... | ad. No. 103, 1965 | | | am. No. 50, 1966; No. 51, 1973; No. 111, 1981; No. 57, 1990 | | | rep. No. 101, 2006 | | s. 80F................... | ad. No. 103, 1965 | | | rs. No. 51, 1973 | | | am. Nos. 108 and 111, 1981; No. 57, 1990; No. 98, 1992; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 80G................... | ad. No. 124, 1984 | | | am. No. 168, 1985; No. 138, 1987; No. 11, 1988; Nos. 35 and 57, 1990; No. 5, 1991; Nos. 98 and 101, 1992; Nos. 39, 95 and 147, 1997 | | | rep. No. 101, 2006 | | s. 81.................... | ad. No. 48, 1950 | | | rep. No. 101, 2006 | | s. 82.................... | am. No. 55, 1958; No. 70, 1959; No. 60, 1968; No. 93, 1969; No. 51, 1973; No. 108, 1981; No. 107, 1989; No. 39, 1997; No. 101, 2006; No. 41, 2011 | | s 82A................... | ad No 117, 1975 | | | am No 123, 1985; No 2, 1989; No 138, 1992; No 116, 1993; No 39, 1997; No 45, 1998; No 150, 2003; No 56, 2010; No 82, 2014; No 154, 2015; No 169, 2015; No 116, 2018 | | | rep No 84, 2022 | | Subdivision AA............ | ad. No. 110, 1964 | | | rep. No. 15, 2007 | | s. 82AAA................ | ad. No. 110, 1964 | | | am. No. 103, 1965; Nos. 51 and 164, 1973; No. 80, 1975; No. 138, 1987; No. 97, 1989; No. 82, 1993; No. 89, 2001 | | | rep. No. 15, 2007 | | s. 82AAC................ | ad. No. 110, 1964 | | | am. No. 47, 1984; No. 123, 1985 | | | rs. No. 97, 1989 | | | am. No. 61, 1990; Nos. 80 and 208, 1992; No. 181, 1994; No. 169, 1995; No. 95, 1997; Nos. 78 and 147, 2005; No. 101, 2006 | | | rep. No. 15, 2007 | | Notes 1, 2 to s. 82AAC(1)...... | ad. No. 86, 2000 | | | rep. No. 15, 2007 | | Note 3 to s. 82AAC(1)........ | ad. No. 51, 2002 | | | rep. No. 15, 2007 | | s. 82AAD................ | ad. No. 181, 1994 | | | am. No. 123, 2001; No. 147, 2005; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 82AADA............... | ad. No. 62, 1997 | | | am. No. 147, 2005 | | | rep. No. 15, 2007 | | s. 82AAE................ | ad. No. 181, 1994 | | | rep. No. 89, 2001 | | s. 82AAF................. | ad. No. 53, 1995 | | | am. No. 147, 2005; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 82AAQ................ | ad. No. 110, 1964 | | | am. No. 181, 1994; No. 147, 2005; No. 101, 2006 | | | rep. No. 15, 2007 | | s. 82AAQA............... | ad. No. 53, 1995 | | | rep. No. 15, 2007 | | s. 82AAQB............... | ad. No. 62, 1997 | | | rep. No. 15, 2007 | | s. 82AAR................ | ad. No. 110, 1964 | | | am. No. 51, 1973; No. 117, 1975; No. 97, 1989; No. 181, 1994; No. 53, 1995; No. 62, 1997; No. 147, 2005 | | | rep. No. 15, 2007 | | Subdiv. AB of Div. 3......... of Part III | ad. No. 124, 1980 rep. No. 15, 2007 | | s. 82AAS................. | ad. No. 124, 1980 | | | am. No. 108, 1981; No. 47, 1984; No. 49, 1985; Nos. 108 and 138, 1987; No. 97, 1989; No. 135, 1990; Nos. 80 and 208, 1992; No. 82, 1993; No. 53, 1995; No. 17, 1999; No. 51, 2002; No. 111, 2003; No. 148, 2005 | | | rep. No. 15, 2007 | | s. 82AAT................ | ad. No. 124, 1980 | | | am. No. 123, 1985; No. 138, 1987; No. 11, 1988; Nos. 97 and 105, 1989; No. 135, 1990; No. 208, 1992; No. 7, 1993; No. 170, 1995; No. 62, 1997; No. 51, 2002; Nos. 78 and 148, 2005 | | | rep. No. 15, 2007 | | Note to s. 82AAT(1)......... | ad. No. 51, 2002 | | | rs. No. 92, 2004 | | | rep. No. 15, 2007 | | Heading to Subdiv. B......... of Div. 3 of Part III | am. No. 98, 1992 rep. No. 101, 2006 | | Subdiv. B of Div. 3 of Part III... | ad. No. 50, 1976 | | | rep. No. 101, 2006 | | s. 82AAAA............... | ad. No. 98, 1992 | | | rep. No. 101, 2006 | | s. 82AA................. | ad. No. 50, 1976 | | | am. No. 14, 1984; No. 98, 1992; No. 82, 1994 | | | rep. No. 101, 2006 | | s. 82AB.................. | ad. No. 50, 1976 | | | am. No. 126, 1977; No. 147, 1979; Nos. 108 and 109, 1981; Nos. 14 and 124, 1984; No. 138, 1987; No. 95, 1988; Nos. 80 and 98, 1992 | | | rep. No. 101, 2006 | | s. 82ABA................ | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 82AC.................. | ad. No. 50, 1976 | | | am. No. 133, 1980; No. 111, 1981; No. 107, 1989; No. 57, 1990; No. 18, 1993; No. 31, 1995; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 82AD................. | ad. No. 50, 1976 | | | am. No. 14, 1984; No. 98, 1992; No. 82, 1994; No. 39, 1997 | | | rep. No. 101, 2006 | | s. 82AE.................. | ad. No. 50, 1976 | | | am. No. 159, 1980; No. 108, 1981; No. 98, 1992; No. 121, 1997; No. 77, 2001 | | | rep. No. 101, 2006 | | s. 82AF.................. | ad. No. 50, 1976 | | | am. No. 159, 1980; No. 108, 1981; No. 14, 1984; No. 107, 1989; No. 98, 1992; No. 18, 1993 | | | rep. No. 101, 2006 | | s. 82AG................. | ad. No. 50, 1976 | | | am. No. 57, 1980; No. 14, 1984; No. 98, 1992; No. 82, 1994 | | | rep. No. 101, 2006 | | s. 82AH................. | ad. No. 50, 1976 | | | am. No. 57, 1980; No. 108, 1981; No. 14, 1984; No. 98, 1992; No. 82, 1994 | | | rep. No. 101, 2006 | | s. 82AHA................ | ad. No. 14, 1984 | | | am. No. 98, 1992; No. 72, 2001 | | | rep. No. 101, 2006 | | s. 82AI.................. | ad. No. 50, 1976 | | | am. No. 14, 1984; No. 98, 1992 | | | rep. No. 101, 2006 | | s. 82AIA................. | ad. No. 72, 2001 | | | rep. No. 101, 2006 | | s. 82AJ.................. | ad. No. 50, 1976 | | | am. No. 57, 1980; No. 108, 1981; No. 14, 1984; No. 98, 1992; No. 82, 1994 | | | rep. No. 101, 2006 | | s. 82AJA................. | ad. No. 57, 1980 | | | am. No. 108, 1981; No. 14, 1984; No. 98, 1992; No. 82, 1994 | | | rep. No. 101, 2006 | | s. 82AK................. | ad. No. 50, 1976 | | | rep. No. 101, 2006 | | s. 82AL.................. | ad. No. 50, 1976 | | | am. No. 108, 1981; No. 98, 1992 | | | rep. No. 101, 2006 | | s. 82AM................. | ad. No. 50, 1976 | | | am. Nos. 57, 124 and 159, 1980; No. 108, 1981; No. 107, 1989; No. 57, 1990; No. 98, 1992; No. 82, 1994; Nos. 39 and 121, 1997; No. 164, 1999; Nos. 77 and 170, 2001; No. 58, 2006 | | | rep. No. 101, 2006 | | s. 82AN................. | ad. No. 50, 1976 | | | rep. No. 101, 2006 | | s. 82AO................. | ad. No. 50, 1976 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 82APA................. | ad. No. 98, 1992 | | | rep. No. 101, 2006 | | s. 82AQ................. | ad. No. 50, 1976 | | | am. No. 14, 1984; Nos. 98, 167 and 224, 1992; No. 82, 1994; Nos. 121 and 174, 1997; No. 34, 2000; Nos. 72 and 77, 2001 | | | rep. No. 101, 2006 | | Subdiv. BA of Div. 3......... of Part III | ad. No. 18, 1993 rep. No. 101, 2006 | | s. 82AR.................. | ad. No. 18, 1993 | | | rep. No. 101, 2006 | | s. 82ARA................ | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | ss. 82AS–82AV............ | ad. No. 18, 1993 | | | rep. No. 101, 2006 | | s. 82AX................. | ad. No. 18, 1993 | | | rep. No. 101, 2006 | | Subdivision C | | | Subdivision C.............. | ad. No. 216, 1991 | | | rep. No. 101, 2006 | | ss. 82B, 82BA............. | ad. No. 216, 1991 | | | rep. No. 101, 2006 | | s. 82BAA................ | ad. No. 76, 1996 | | | rep. No. 101, 2006 | | s. 82BB.................. | ad. No. 216, 1991 | | | am. No. 39, 1997; No. 46, 1998 | | | rep. No. 101, 2006 | | s. 82BC.................. | ad. No. 216, 1991 | | | am. No. 77, 2001 | | | rep. No. 101, 2006 | | s. 82BD.................. | ad. No. 216, 1991 | | | rep. No. 101, 2006 | | s. 82BE.................. | ad. No. 216, 1991 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 82BF.................. | ad. No. 216, 1991 | | | rep. No. 101, 2006 | | s. 82BG.................. | ad. No. 216, 1991 | | | am. No. 46, 1998 | | | rep. No. 101, 2006 | | Subdiv. CA of Div. 3......... of Part III | ad. No. 224, 1992 rep. No. 101, 2006 | | ss. 82BH, 82BJ............. | ad. No. 224, 1992 | | | rep. No. 101, 2006 | | s. 82BK.................. | ad. No. 224, 1992 | | | am. No. 39, 1997; No. 46, 1998 | | | rep. No. 101, 2006 | | ss. 82BL–82BN............ | ad. No. 224, 1992 | | | rep. No. 101, 2006 | | s. 82BP.................. | ad. No. 224, 1992 | | | am. No. 121, 1997 | | | rep. No. 101, 2006 | | s. 82BQ.................. | ad. No. 224, 1992 | | | rep. No. 101, 2006 | | s. 82BR.................. | ad. No. 224, 1992 | | | am. No. 46, 1998 | | | rep. No. 101, 2006 | | Subdivision CB............ | ad. No. 138, 1994 | | | rep No 47, 2016 | | s. 82C................... | ad. No. 138, 1994 | | | rep No 47, 2016 | | s. 82CA.................. | ad. No. 138, 1994 | | | rep No 47, 2016 | | s. 82CB.................. | ad. No. 138, 1994 | | | am. No. 77, 2001; No 110, 2014 | | | rep No 47, 2016 | | s. 82CC.................. | ad. No. 138, 1994 | | | rep No 47, 2016 | | s. 82CD.................. | ad. No. 138, 1994 | | | am No 110, 2014 | | | rep No 47, 2016 | | s. 82CE.................. | ad. No. 138, 1994 | | | am. No. 58, 2006; No 110, 2014 | | | rep No 47, 2016 | | Subdivision D | | | Subdivision D............. | ad. No. 12, 1979 | | s. 82KH................. | ad. No. 12, 1979 | | | am. Nos. 146 and 147, 1979; No. 19, 1980; Nos. 108 and 111, 1981; No. 76, 1982; Nos. 49, 123 and 168, 1985; Nos. 73 and 107, 1989; No. 57, 1990; No. 100, 1991; No. 98, 1992; Nos. 39 and 121, 1997; No. 46, 1998; No. 54, 1999; No. 77, 2001; No. 101, 2006; No. 79, 2007; No. 164, 2007 (as am. by No. 97, 2008) | | s. 82KJ.................. | ad. No. 12, 1979 | | | am. No. 146, 1979 | | s. 82KK................. | ad. No. 12, 1979 | | | am. No. 146, 1979; No. 108, 1981 | | s. 82KL.................. | ad. No. 146, 1979 | | | am. No. 76, 1982; No. 48, 1986; No. 216, 1991; No. 121, 1997; No. 41, 2011 | | Heading to Subdiv. F......... of Div. 3 of Part III | am. No. 30, 1995 rep. No. 101, 2006 | | Subdiv. F of Div. 3.......... of Part III | ad. No. 173, 1985 rep. No. 101, 2006 | | s. 82KS.................. | ad. No. 30, 1995 | | | am. No. 39, 1997 | | | rep. No. 101, 2006 | | s. 82KT.................. | ad. No. 173, 1985 | | | am. Nos. 62 and 139, 1987; No. 95, 1988; Nos. 11 and 167, 1989; No. 135, 1990; No. 216, 1991 | | | rep. No. 101, 2006 | | s. 82KTAA............... | ad. No. 139, 1987 | | | rep. No. 101, 2006 | | ss. 82KTA, 82KTB.......... | ad. No. 62, 1987 | | | rs. No. 11, 1989 | | | rep. No. 101, 2006 | | s. 82KTBA............... | ad. No. 95, 1988 | | | rep. No. 101, 2006 | | s. 82KTC................. | ad. No. 62, 198